企业网站环境信息披露影响因素研究——以中国煤炭采选业上市公司为例  

Determinants of Corporate Environmental Information Disclosures Based on Corporate Web Sites

作　　者：王倩倩[1] 

机构地区：[1]辽宁大学亚澳商学院,辽宁沈阳110136

出　　处：《扬州大学学报（人文社会科学版）》2013年第3期55-59,共5页Journal of Yangzhou University(Humanities and Social Sciences Edition)

基　　金：教育部人文社科项目(11YJC630232)

摘　　要：环境信息披露在展现企业行为和环境绩效方面起着重要作用。研究以中国煤炭采选业上市公司为分析样本,使用内容分析法,对我国煤炭采选业上市公司网站环境信息披露情况进行了调查分析,研究发现目前企业网站环境信息披露总体水平较低,公司规模和ISO14001环境管理体系认证与上市公司网站环境信息披露水平正相关。The paper explored the current practice and tested the determinants of online environmental disclosure of the coal mining companies listed on Chinese stock exchanges based on companies＂ web sites. By using content analysis and statistic software package SPSS, the paper found that the current level of corporate environmental information disclosure based on corporate web sites for the coal min- ing listed companies is relatively low. Through regression analysis, corporate size and ISO14001 certi- fication were proved positively related to the level of environmental disclosure.

关 键 词：煤炭采选业 企业网站 环境信息披露 

分 类 号：F205[经济管理—国民经济]